The Devon Motor Company produces automobiles. On April 1st the company had no beginning inventories and it purchased 6,620 batteries at a cost of $110 per battery. It withdrew 6,100 batteries from the storeroom during the month. Of these, 100 were used to replace batteries in cars being used by the company's traveling sales staff. The remaining 6,000 batteries withdrawn from the storeroom were placed in cars being produced by the company. Of the cars in production during April, 90 percent were completed and transferred from work in process to finished goods. Of the cars completed during the month, 30 percent were unsold at April 30th Required: 1. Determine the cost of batteries that would appear in each of the following accounts on April 30th. Answer is complete but not entirely correct. Cost 8,800 a Raw Materials 1b. Work in Process $66,000 1c. Finished Goods 415,800 Cost of Goods 1d. Sold 415,800 0,000 e. Selling Expense